SALES TAX ASSESSMENT ACT 1992 (Repealed)

S 75 repealed by No 179 of 1999, s 3 and Sch 2 item 67, effective 22 December 1999. S 75 formerly read:

SERVICE OF NOTICES IN RECOVERY PROCEEDINGS IF TAXPAYER ABSENT FROM AUSTRALIA ETC.  

75(1) 

This section applies if:

(a)  a document needs to be served on a taxpayer for the purposes of any proceedings under the sales tax law for the recovery of any amount from the taxpayer; and

(b)  after making reasonable inquiries, the Commissioner is satisfied that:

(i) the taxpayer is absent from Australia and does not have any agent or attorney in Australia on whom the document can be served; or

(ii) the taxpayer cannot be found.

75(2) 

The document may be served by posting the document, or a sealed copy of the document, in a letter addressed to the taxpayer at the taxpayer's residence or place of business last known to the Commissioner.

75(3) 

Service under this section does not require the leave of the court.